Maruti balance sheet analysis

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Maruti balance sheet analysis

  1. 1. BALANCE SHEET ANALYSIS OF 1
  2. 2. COMPANY OVERVIEW Maruti Suzuki India Limited is a subsidiary company of Japanese automaker, Suzuki Motor Corporation It has a market share of 44.9% of the Indian passenger car market as of March 2011 The first company in India to mass-produce and sell more than a million cars In February 2012, the company sold its 10th million vehicle in India Exports more than 50,000 cars annually 2
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  4. 4. All figures are PROFIT & LOSS A/C in CRORES (INCOME) PARTICULARS MARCH - 2012 MARCH - 2011 MARCH - 2010Sales Turnover 39,495.30 40,871.50 31,947.70Excise Duty 3,908.20 4,253.10 2,848.80Net sales 35,587.10 36,618.40 29,098.90Other Incomes 826.80 508.80 1,024.30StockAdjustment 131.20 56.00 193.30Total Income 36,545.10 37,183.20 30,316.50 4
  5. 5. EXPENDITURE PARTICULARS MARCH 2012 MARCH 2011 MARCH 2010Raw Materials 28,239.50 28,419.90 22,363.50Power & Fuel Cost 229.50 210.20 216.60Employee Cost 843.80 703.60 538.00Other Manufacturing 181.50 155.00 308.90ExpensesSelling and Admin. 2,906.20 2,963.10 2,120.97ExpensesMiscellaneous Expenses 847.50 609.80 317.53Less: Pre-operative 42.70 25.70 0.00Expenses CapitalisedRaw Materials 28,239.50 28,419.90 22,363.50Power & Fuel Cost 229.50 210.20 216.60Total Expenditure 33,205.30 33,035.90 25,865.50 5
  6. 6. PROFIT SCENARIO MARCHPARTICULARS MARCH 2012 MARCH 2011 2010Total Expenditure 33,205.30 33,035.90 25,865.50Operating Profit 3,339.80 4,147.30 4,451.00Interest 55.20 25.00 33.50Gross Profit 3,284.60 4,122.30 4,417.50Depreciation 1,138.40 1,013.50 825.00Profit Before Tax 2,146.20 3,108.80 3,592.50Tax 413.80 810.10 1,123.00Fringe Benefit tax 0.00 0.00 0.00Deferred Tax 97.20 10.10 -28.10Reported Net Profit 1,635.20 2,288.60 2,497.60Extraordinary Items 174.09 36.22 78.98Adjusted Net Profit 1,461.11 2,252.38 2,418.62 6
  7. 7. 7
  8. 8. (SOURCE OF FUNDS) PARTICULARS MARCH - 12 MARCH - 11 MARCH - 10Share Capital 144.50 144.50 144.50Reserve Total 15,042.90 13,723.00 11,690.60Total Shareholders 15,187.40 13,867.50 11,835.10FundSecured Loans 0.00 0.00 26.50Unsecured Loans 1,236.90 309.20 794.90Total Debts 1,236.90 309.20 821.40Total Liabilities 16,424.30 14,176.70 12,656.50 8
  9. 9. APPLICATION OF FUNDSPARTICULARS MARCH-12 MARCH-11 MARCH10Gross Block 14,734.70 11,737.70 10,406.70Less :Accumulated 7,214.00 6,208.30 5,382.00DepreciationLess: Impairmentof Assets 0.00 0.00 0.00Net Block 7,520.70 5,529.40 5,024.70Lease Adjustment 0.00 0.00 0.00Capital Work inProgress 611.40 862.50 387.60Investments 6,147.40 5,106.80 7,176.60 9
  10. 10. CURRENT ASSETS, LOANS & ADVANCESParticulars MARCH – 12 MARCH – 11 MARCH – 10Inventories 1,796.50 1,415.00 1,208.80Sundry Debtors 937.60 824.50 809.90Cash & Bank 2,436.10 2,508.50 98.20Loans & Advances 1,154.70 876.60 1,655.50Total CurrentAssets 6,324.90 5,624.60 3,772.40Less: Current Liabilities & ProvisionCurrent Liabilities 4,780.50 3,462.30 2,936.50Provision 530.20 386.20 631.30Total CurrentLiabilities 5,310.70 3,848.50 3,567.80Net Current Assets 1,014.20 1,776.10 204.60 10
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  12. 12. CURRENT RATIOCOMPUTATION = Current assets, loans and advances + short-term investments Current liabilities + Provisions + Short-term Debt 1.22 1.2 1.2 1.18 1.16 Year 2012 2011 2010 1.14 CURRENT 1.12 RATIO 1.1 1.1 1.2 1.1 1.1 1.1 1.08 1.06 1.04 2012 2011 2010 12
  13. 13. QUICK RATIOComputation=Current assets, loans and advances – Inventories + short-term investmentsCurrent liabilities + Provisions + Short-term Debt Net of working capital limits 5 4.5 4 3.5 YEAR 3 2012 2011 2010 2.5 2 QUICK 1.64 1.47 1.22 1.5 RATIO 1 0.5 0 2012 2011 2010 13
  14. 14. INTEREST COVER Computation = Earnings Before Interest and Taxes (EBIT) Interest Expenses 140 125.4 120 108.2 100 YEAR 80 2012 2011 2010INTEREST 60 COVER 35.7 125.4 108.2 35.7 40 20 0 2012 2011 2010 14
  15. 15. RETURN ON CAPITAL EMPLOYED COMPUTATION = Net operating profit after TAX Capital Employed 35 32 30 25 23.2Year 2012 2011 2010 20 15 12.7 10ROCE 12.7 23.2 32.0 5 0 2012 2011 2010 15
  16. 16. EARNINGS PER SHARE Computation = Profit after TAX Weighted number of equity shares EARNING PER SHARE: 85.4 90 78 80 70 55.4 Year 2012 2011 2010 60 50 40E. P. S. 55.4 78.0 85.4 30 20 10 0 2012 2011 2010 16
  17. 17. ANALYSIS OF P/L ACCOUNT Total Income – compared to the base year 2010 we have 22.65% growth in 2011 and 1.72% decline in 2012 Total Expenditure - compared to the base year 2010 we have 27.72% growth in 2011 and .51% growth in 2012 Gross Profit – Compared to the base year 2010 we have 6.68% decline in 2011 and 20.33% decline in 2012 Net profit – compared to the base year 2010 we have 6.87% decline in 2011 and 35.12% decline in 2012 17
  18. 18. ANALYSIS of BALANCE SHEET ITEMS 2011 2012TOTAL 12% 15.86%LIABILITIESINVESTMENT - 28.85% 20.39%TOTAL CURRENT BASE YEAR 49% BASE YEAR 12.44%ASSETS 2010 2011NET CURRENT 770.59% - 42.9%ASSETSTOTAL CURRENT 7.88% 37.99%LIABILITIES 18
  19. 19. SUMMARY 5000 4500 4000 3500 ( IN CRORES ) 3000 2500 2000 1500 1000 500 0 2010 2011 2012Gross Profit 4417.5 4122.3 3284.6Net Profit 2418.62 2252.38 1461.11Net Current Assests 204.6 1776.1 1014.2 19
  20. 20. SOURCES OF DATAS www.wikipedia.org www.moneycontrol.com www.marutisuzuki.com 20
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